Shamrock Ltd$.$ is constructing a building. Construction began on February $1$ and was completed on December $31.$ Expenditures were

HK$$2,088,000$ on March $1,$ HK$$1,392,000$ on June $1,$ and HK$$2,508,000$ on December $31.$ Compute Shamrock's average carrying

amount for borrowing cost capitalization purposes.

Average carrying amount $HK$$$14$ Waterway Ltd$.$ is constructing a building. Construction began on February $1$ and was completed on December $31.$ Expenditures were HK$$2,304,000$ on March $1.$ HK$$1,536,000$ on June $1,$ and HK$$2,544,000$ on December $31.$ Compute Waterway's average carrying amount for borrowing cost capitalization purposes. HK$ Average carrying amount